9911796707
TMI Blog2021 (1) TMI 58X X X X Extracts X X X X X X X X Extracts X X X X ..... o when he has sought for documents, which was furnished only on 20.10.2020, the respondent ought to have given some more time to the petitioner to place all his objections with regard to the demand made by the respondent as per the show cause notices, dated 03.08.2020. However, as seen from the impugned assessment orders, sufficient time has not been granted to the petitioner to raise all objections available to them under law. When it is the categorical stand of the petitioner that they are not liable to pay the demand as claimed by the respondent, the respondent ought to have given sufficient opportunity to the petitioner to raise all objections. However, the respondent has not done so, while passing the impugned assessment orders. How ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondent. 3. By consent of both parties, these writ petitions are taken up for final disposal at the admission stage itself. 4. The petitioner has challenged the assessment orders in these writ petitions on the ground that no sufficient opportunity was granted by the respondent to the petitioner before passing of the impugned assessment orders and the principles of natural justice has been violated. 5. It is the case of the petitioner that due to the pandemic situation, they had sought for time to send reply to the show cause notice issued by the respondent. According to him, the show cause notice was issued for the three assessment years in the month of August 2020 and within a short span of time, the impugned assessment orders ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lso the contention of the petitioner that personal hearing was also not afforded by the respondent. 6. The learned counsel for the petitioner drew the attention of this Court to the show cause notices dated 03.08.2020 issued by the respondent. He also drew the attention of this Court to the representation given by the petitioner on 06.10.2020, wherein, the petitioner had sought for copies of the documents, based on which the show cause notices, dated 03.08.2020, was issued by the respondent and they had also requested the respondent to grant reasonable time for the petitioner to send their reply to the show cause notices dated 03.08.2020. 7. The learned counsel for the petitioner also drew the attention of this Court to the final hear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not been violated by the respondent. 9. This Court has perused and examined the materials available on record as well as the impugned assessment orders. Admittedly, the final show cause notice was issued under the GST Act by the respondent on 03.08.2020. Admittedly, the State was under lock down, when the first show cause notice was issued by the respondent. On receipt of the said show cause notices, the petitioner by his reply, dated 06.10.2020, has requested the respondent to furnish the copies of the documents to them, which is the basis for the show cause notices dated 03.08.2020, issued by the respondent. 10. It is the case of the respondent that the petitioner has submitted fake invoices with regard to the purchases effected by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es were issued on 03.08.2020 and the impugned assessment orders have been issued on 31.10.2020, within a short period of three months. When the petitioner has been seeking for sufficient time for sending a detailed reply and that too when he has sought for documents, which was furnished only on 20.10.2020, the respondent ought to have given some more time to the petitioner to place all his objections with regard to the demand made by the respondent as per the show cause notices, dated 03.08.2020. However, as seen from the impugned assessment orders, sufficient time has not been granted to the petitioner to raise all objections available to them under law. When it is the categorical stand of the petitioner that they are not liable to pay the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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